Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...

This study emphasizes that it is interesting to study the opinion of the auditor as intermediary information between the company and external users throughout audit report. Throughout questionnaire usable data were collected from different participants. The results of this study show that audit...

Purpose This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran. Design/Methodology/Approach The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire...

An auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in auditing, and have been the most frequently debated areas amongst auditors, politicians, media, regulators and the public. Prior research has...

The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991) on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very...

E-government is in fashion because of a lot of benefits which it can forgive to every society. One of the sub-systems of E-government is E-customs. So far, a lot of countries around the world have adopted E-customs in their own countries. One of the very latest countries in this area is Iran....